Table of Contents

• General Instructions
  • What's New
  • Purpose of Form
  • Who Must File
  • When and Where To File
    • Late Application
• Specific Instructions
  • Name(s) and Signature(s)
  • Identification Number
  • Principal Business Activity Code
  • Address
  • Contact Person
    • Form 2848, Power of Attorney and Declaration of Representative
    • Option to Receive Correspondence by Fax
  • Type of Accounting Method Change Requested
  • Part I—Information For Automatic Change Request
    • Automatic Change Request Scope Limitations
  • Part II—Information For All Requests
  • Part III—Information For Advance Consent Request
    • Advance Consent Request Scope Limitations
  • Part IV—Section 481(a) Adjustment
  • Schedule A—Change in Overall Method of Accounting
    • Part I—Change in Overall Method
    • Part II—Change to the Cash Method For Advance Consent Request
  • Schedule B—Change to the Deferral Method for Advance Payments
  • Schedule C—Changes Within the LIFO Inventory Method
    • Part I—General LIFO Information
  • Schedule D—Change in the Treatment of Long-Term Contracts Under Section 460, Inventories, or Other Section 263A Assets
    • Part I—Change in Reporting Income From Long-Term Contracts
    • Part II—Change in Valuing Inventories Including Cost Allocation Changes
    • Part III—Method of Cost Allocation
  • Schedule E—Change in Depreciation or Amortization
  • List of Automatic Accounting Method Changes
• Instructions for Form 3115 - Notices
  • Privacy Act and Paperwork Reduction Act Notice.